Finance Minister Purbaya Revises Budget Planning Rules to Prioritise Prabowo's Directives
Minister of Finance Purbaya Yudhi Sadewa has enacted Minister of Finance Regulation (PMK) Number 41 of 2026, which serves as the second revision to PMK 62/2023 concerning budget planning, budget execution, and financial accounting and reporting.
According to the considerations section of PMK 41/2026, the rule was established to ensure budget execution is more effective, efficient, and targeted, while also responding to the dynamics of budget management to maintain accountability. The revision is also intended to fulfil budgeting priorities in accordance with the directives of President Prabowo Subianto. “Government support is required through budget planning and execution policies, including the fulfilment of budgeting priorities based on the President’s directives,” the regulation stated.
A central change introduced in this PMK, which was not present in the previous regulations, is the addition of definitions to accommodate budgeting based on the president’s strategic directives. The regulation introduces the concept of ‘Special Output Details’ (RO Khusus), defined as outputs used by ministries and agencies to implement strategic and urgent presidential directives resulting from limited cabinet meetings or other documents containing orders to ministers or agency heads that require budget allocation in the current fiscal year.
The regulation also defines a ‘Presidential Permit’ as approval granted by the President to ministers or agency heads to carry out specific activities, as contained in presidential instructions, minutes of limited cabinet meetings issued by the ministry responsible for state secretariat affairs, or a letter from the minister or agency head stating that the activity has received presidential approval.
Changes were also made to the allocation of budgets for Government Assistance. While the requirements remain that the assistance must be listed in the Government Work Plan, mandated by law, government regulation, or presidential regulation, or assigned by the President, the list of eligible recipients has been expanded to include community groups, in addition to previously eligible individuals who are not civil servants, military personnel, or police officers, as well as government and non-government institutions.
Regarding fees and facilities that can increase the income of state officials, military and police personnel, civil servants, and non-civil servants, the new regulation stipulates that such additional facilities must be based on a mandate from legislation, a presidential decree or instruction, or the minutes of a limited cabinet meeting containing a presidential directive issued by the state secretariat ministry. This requirement was not explicitly stated in the previous regulation.
Furthermore, the regulation introduces new provisions for budget shifts between sub-sections within the Budget Section of the General Treasurer, specifically to allow for additional spending allocations on special transaction sub-sections. A notable change also affects the requirements for revising operational spending budgets, particularly due to the introduction of Special Output Details based on presidential directives. The revised article states that budget revisions for operational spending can only be made to cover operational spending shortfalls and to allocate non-operational spending for Special Output Details. It also specifies that the fulfilment of operational spending shortfalls cannot be sourced from joint disaster management funds.